GRAND FASHIONS (INDIA) PRIVATE LTD.,KOLKATA vs. I.T.O, WD -11(2), KOLKATA, KOLKATA

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ITA 2441/KOL/2013Status: DisposedITAT Kolkata10 May 2016AY 2003-20043 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not being prosecuted by the assessee, indicating a lack of interest. Therefore, the appeal was liable to be dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2003-04. The notice for the hearing was sent to the assessee's registered address but was returned unserved with the remark 'Addressee Moved'. No one appeared on behalf of the assessee, nor was an adjournment filed.

What were the issues?

The primary issue was whether an appeal should be dismissed for non-prosecution when the assessee fails to appear for the hearing and the notice is returned unserved.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “B” BENCH : KOLKATA

Before: Hon’ble Sri N.V.Vasudevan, JM & Shri M.Balaganesh, AM]

ORDER Per N.V.Vasudevan, JM

This is an appeal by the assessee against the order dated 20.08.2013 of CIT(A)- XIX, Kolkata, relating to AY 2003-04.

2.

This appeal came for hearing today i.e. on 10.05.2016. The notice was sent to the assessee for hearing by registered post with AD on 11.04.2016 to the address given by the assessee in column no.10 of Form No.36. But the notice returned unserved with the remark by the postal authorities as “Addressee Moved”. However no one was present on behalf of the assessee on the date of hearing. Neither an adjournment petition was filed in respect of the above assessee It means that assessee is not interested to prosecute the appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions :- “1. In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.”

2 Grand Fashions (India)Pvt.Ltd. A.Yr.2003-04 2. In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order : “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.”

3.

In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.

3. The assessee, if so desired, shall be free to move this Tribunal praying for recalling this order and explaining reasons for non-compliance etc. then this order may be recalled.

4.

In the result, the appeal of the assessee is dismissed for non-prosecution. Order pronounced in the Court on 10.05.2016.

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